Section 136 - Relevancy of statements under certain circumstances of CGST ACT, 2017

             136. A statement made and signed by a person on appearance in response to any
summons issued under section 70 during the course of any inquiry or proceedings under
this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under
this Act, the truth of the facts which it contains,––
                  (a) when the person who made the statement is dead or cannot be found, or is
incapable of giving evidence, or is kept out of the way by the adverse party, or whose
presence cannot be obtained without an amount of delay or expense which, under the
circumstances of the case, the court considers unreasonable; or

                 (b) when the person who made the statement is examined as a witness in the case
before the court and the court is of the opinion that, having regard to the circumstances
of the case, the statement should be admitted in evidence in the interest of justice

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